It is well known that a magnetic recording medium having increased wear resistance can be provided by using an abrasive having a Mohs hardness of 6 or more in the magnetic layer, for example, as described in U.S. Pat. No. 3,630,910 and Japanese Patent Application (OPI) No. 129935/80 (the term "OPI" as used herein refers to a "published unexamined Japanese patent application"). However, such a magnetic layer does not have satisfactory durability.